Official source
Source domain: sars.gov.za
Collected on 28 June 2026
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Importation under rebate item 498.01 for registered SEZ Enterprises
Registered enterprises in a Customs controlled area of an SEZ may import goods under rebate item 498.01 of Schedule No. 4, allowing duty-free entry for goods used in their operations.
Goods of any description imported by a registered Customs controlled area Enterprise into the Customs controlled area may be imported under rebate item 498.01 of Schedule No. 4.
Reference
https://www.sars.gov.za/customs-and-excise/registration-licensing-and-accreditation/special-economic-zones/
Importation under rebate item 498.02 for SEZ infrastructure development
Registered SEZ Operators may import goods for use in constructing and maintaining infrastructure within a Customs controlled area under rebate item 498.02 of Schedule No. 4, including roads, electricity, sanitation, and buildings.
Goods of any description imported by a registered SEZ Operator for use in the construction and maintenance of the infrastructure of a Customs controlled area in an SEZ may be imported under rebate item 498.02 of Schedule No. 4.
Licensing of a Customs Controlled Area Enterprise
Enterprises operating within a Customs controlled area of a Special Economic Zone may apply for licensing to conduct activities requiring customs registration or licensing, enabling them to benefit from specific customs rebate provisions.
For more on registration of an SEZ or licensing of a Customs controlled area Enterprise, click here.
Registration of a Special Economic Zone (SEZ)
Businesses or entities seeking to establish or operate within a Special Economic Zone can apply for formal registration. This allows access to benefits such as customs rebates and regulatory facilitation under the SEZ Act, 2014.
For more on registration of an SEZ or licensing of a Customs controlled area Enterprise, click here.
